Income & Expense Matching
Match business transactions with sales revenue, cost of sales, operating expense, or other income.
Business accounting puzzle
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Instructions, device progress and accessibility
Choose difficulty and Practice or UTC Daily challenges. Solve the accounting questions, then press Check answer. Hints and Undo mark the round assisted. Scores save locally; no account or real stock data is required.
Local progress is checked when play begins.
How to play Income & Expense Matching
Match business transactions with sales revenue, cost of sales, operating expense, or other income. Each problem has its own business scenario and is checked against the accounting formula. Start at Easy and increase difficulty when ready. The daily challenge uses the same questions for each date and difficulty.
Accounting concept and formula
Sales of completed products are revenue. The cost of those sold products is cost of sales. Office rent is an operating expense; interest received can be other income.
Buying inventory does not automatically create an expense: the cost flows into cost of sales when the inventory is sold.
Worked example
Sales of completed products are revenue. The cost of those sold products is cost of sales. Office rent is an operating expense; interest received can be other income.
Common mistakes to avoid
Buying inventory does not automatically create an expense: the cost flows into cost of sales when the inventory is sold. Always identify which line item belongs in the formula, verify the sign of a gain or loss, and check that your final answer uses the indicated unit.
Frequently asked questions
What is cost of sales?
Costs directly attributable to goods sold or services delivered, under the relevant accounting method.
Is interest income the same as sales revenue?
For a typical nonfinancial business, interest income is often presented as other income rather than operating sales.